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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Rajam\u00e4ki, Minna", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-01-31T07:01:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-01-31T07:01:53Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/93142", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tarkoituksena on l\u00f6yt\u00e4\u00e4 kehityskohteita tutkittavan yrityksen liiketoimintaprosesseista k\u00e4ytt\u00f6p\u00e4\u00e4oman tehostamiseksi. K\u00e4ytt\u00f6p\u00e4\u00e4omaa k\u00e4sitell\u00e4\u00e4n tutkimuksessa operatiivisesta n\u00e4k\u00f6kulmasta. N\u00e4k\u00f6kulma sis\u00e4lt\u00e4\u00e4 myyntisaamiset, ostovelat sek\u00e4 vaihto-omaisuuden. Teoreettisen viitekehyksen muodostavat k\u00e4ytt\u00f6p\u00e4\u00e4omaan ja jatkuvaan kehitt\u00e4miseen liittyv\u00e4t k\u00e4sitteet ja teoreettiset n\u00e4k\u00f6kulmat.\nTutkimus on toteutettu laadullisena tapaustutkimuksena kohdeyrityksess\u00e4. Aineisto on ker\u00e4tty havainnoimalla sek\u00e4 asiantuntijahaastatteluilla. Haastatteluteemojen valinta pohjautui havainnointiin ja teoreettisiin n\u00e4k\u00f6kulmiin. Aineisto on analysoitu sis\u00e4ll\u00f6nanalyysin menetelmin.\nTutkimuksessa kriittisimmiksi tekij\u00f6iksi nousee myyntisaamisten ja ostovelkojen hallinta, joista ensimm\u00e4inen on kehityskohteista t\u00e4rkein. Vaihto-omaisuuden hallinnalla ei n\u00e4hd\u00e4 yht\u00e4 suurta merkityst\u00e4 tutkittavassa kohdeyrityksess\u00e4 vaihto-omaisuuden pienen koon vuoksi. Myyntisaamisten hallinnassa merkityksellisimpi\u00e4 tekij\u00f6it\u00e4 ovat laskutusviiveet sek\u00e4 asiakkaiden maksuehtojen muodostuminen. Ostovelkojen osalta merkityksellisint\u00e4 on toteutuneet maksuehdot ostoissa.\nTutkimuksen perusteella kehityskohteita l\u00f6ytyy niin myyntisaamisten kuin ostovelkojen erist\u00e4. Myyntisaamisten hallinnassa kehitett\u00e4v\u00e4\u00e4 l\u00f6ytyy l\u00e4hinn\u00e4 laskutusviiveiden syntymiseen aiheuttavista tekij\u00f6ist\u00e4 niin ty\u00f6njohdon toimista kuin asiakassopimuksien muodostamisesta. Lis\u00e4ksi seurantatoimenpiteit\u00e4 myyntisaamisten hallitsemiseksi tulee lis\u00e4t\u00e4. Ostovelkojen osalta kehitett\u00e4vi\u00e4 kohteita ovat sopimustoimittajien k\u00e4yt\u00f6n varmistaminen sek\u00e4 vastuualueiden selkeytt\u00e4minen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-01-31T07:01:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-01-31T07:01:53Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "61", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "K\u00e4ytt\u00f6p\u00e4\u00e4oman tehostaminen liiketoimintaprosessien kehitt\u00e4misell\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202401311646", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "student", "language": "", "element": "contractresearch", "qualifier": "initiative", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "k\u00e4ytt\u00f6p\u00e4\u00e4oma", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kehitt\u00e4misprojektit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kehitt\u00e4minen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "liiketoimintaprosessit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities/facilities#autotoc-item-autotoc-2).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat#autotoc-item-autotoc-2.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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